Latest Sales Tax News

Arkansas Sales Tax on Fence Construction Labor and Materials Markup Sales tax does not apply to services to initially install, alter, add, clean, refinish, replace, or repair nonmechanical, passive, or manually operated components of buildings or other improvements or structures affixed to real estate. This is a contractor service, and…

Arkansas Sales Tax Janitorial Services Arkansas Revenue Legal Counsel has issued a legal opinion stipulating that sales tax is levied on the service of providing cleaning or janitorial work. A taxpayer asked about the taxability of cleaning services in conjunction with the rental of a condo to overnight guests. Under…

Arkansas sales tax of tangible personal property from an out-of-state vendor Arkansas—Sales & Use Taxes—Purchase in Arkansas of tangible personal property from an out-of-state vendor. The Arkansas Department of Finance and Administration Office of Hearings and Appeals has sustained a compensating use tax assessment issued against the taxpayer for a…

Minnesota Sales Tax Construction Labor Minnesota Department of Revenue has updated its Contractors and Other Property Installers Industry Guide. The guide clarifies that leased items are not real property because they are not intended to be permanent; but, a transaction is not a lease when the security agreement or deferred…

Missouri Sales Tax Membership Dues Missouri Department of Revenue: decision that a club that owns and maintains, among other things, riding and shooting facilities, owed sales tax on monthly membership dues paid by its members because the dues are fees paid to a place of amusement, entertainment, or recreation pursuant…

South Carolina Sales Tax Exemption medication below the surface of the skin South Carolina Department of Revenue (DOR) has determined that a non-opioid pain medication that is administered by a physician, or other healthcare professional in a medical office, using a proprietary delivery system that delivers the medication below the…

Arkansas Use Tax Complimentary Meals Arkansas Department of Revenue upheld a use tax assessment against a taxpayer for transactions involving complimentary meals. The taxpayer contended that Arkansas sales tax applied to the transactions, placing the burden of collection and remittance of tax upon the sellers, not the taxpayer, in the…

Michigan Sales Tax RAB Michigan Department of Treasury has issued an updated Revenue Administrative Bulletin ("RAB") explaining sales and use tax exemption claim procedures and formats. The release updates and replaces the general procedures sellers and purchasers should follow when claiming exemptions under the General Sales Tax Act ("GSTA") and…

Arkansas Sales Tax Farm machinery and equipment exemption all-terrain vehicles The Arkansas Department of Finance and Administration Office of Hearings and Appeals determined that the taxpayer did not prove entitlement to the farm machinery and equipment exemption by a preponderance of the evidence for purchases of all-terrain vehicles (ATVs). Generally,…

Arkansas Sales Tax Situs of the sale items shipped into Arkansas The Arkansas Department of Finance and Administration Office of Hearings and Appeals upheld a use tax assessment against a taxpayer for transactions involving complimentary meals. The taxpayer contended that Arkansas sales tax applied to the transactions, placing the burden…